Definition of Agency, Model and Client:

*The Client is defined as the “end-user” by the Australian Taxation Office’s (ATO) “PAYG withholding for performing artists” guidelines.  Web address for these ATO guidelines: www.ato.gov.au/content/20615.htm.

*The Agency is an “Intermediary” as defined in the ATO’s “Superannuation Guarantee Ruling SGR 2005/2”.  Web address for this ruling is: law.ato.gov.au/atolaw/view.htm?Docid=SGR/SGR20052/NAT/ATO/00001.  

*A contract is created between Client and Artist once a booking is confirmed with the Agency whether written, written and partly oral or wholly oral as stated in the ATO’s “Superannuation Guarantee Ruling SGR 2005/2” (point 38).

*In accordance with the ATO’s “PAYG withholding for performing artists” guidelines, the Agency is entitled to raise invoices and collect monies on behalf of the Artist, as an intermediary, even though the contract exists between Client and Artist.

*A model (Artist) engages Ree